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The Japanese Government's intellectual capital reporting guideline
15 references·10 citing·50 second hop
The Japanese Government's intellectual capital reporting guideline (2006)The Japanese Government's intellectual ca…Why are capital market actors ambivalent to information about certain indicators on intellectual capital? (2003)Why are capital market actors…Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place” (2003)Value‐relevant information on…Research and knowledge interaction (2003)Research and knowledge intera…Management Accounting and the Knowledge Production Process (2003)Management Accounting and the…Intellectual capital and the capital market: the circulability of intellectual capital (2003)Intellectual capital and the …Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences? (2003)Can guidelines for intellectu…A structuration view on the initiation of environmental reports (2002)A structuration view on the i…Valuing the future: intellectual capital supplements at Skandia (2001)Valuing the future: intellect…Reporting intellectual capital in annual reports: evidence from Ireland (2001)Reporting intellectual capita…Mobilizing change through the management control of intangibles (2001)Mobilizing change through the…Measuring to understand intangible performance drivers (2001)Measuring to understand intan…Knowledge Emergence: Social, Technical and Evolutionary Dimensions of Knowledge Creation (2001)Knowledge Emergence: Social, …Intellectual capital: Australian annual reporting practices (2000)Intellectual capital: Austral…Conceptualizing management accounting change: an institutional framework (2000)Conceptualizing management ac…The Constitution of Society. (1988)The Constitution of Society.How does intellectual capital align with cyber security? (2019)How does intellectual capital…Ten years of using knowledge balance sheets in Austrian public universities (2017)Ten years of using knowledge …IP Debt Finance and SMEs: Revealing the Evolving Conceptual Framework Drawing on Initiatives from Around the World (2017)IP Debt Finance and SMEs: Rev…HOW DOES PATENT LITIGATION INFLUENCE DYNAMIC RISK FOR MARKET COMPETITORS? (2015)HOW DOES PATENT LITIGATION IN…Use of IC information in Japanese financial firms (2012)Use of IC information in Japa…Non‐disclosure of human capital‐based information: theoretical perspectives (2010)Non‐disclosure of human capit…Analysts’ Perceptions of Intellectual Capital Information (2010)Analysts’ Perceptions of Inte…Intellectual capital disclosures in Japanese IPO prospectuses (2009)Intellectual capital disclosu…Acquisitions reveal the hidden intellectual capital of pharmaceutical companies (2009)Acquisitions reveal the hidde…Narrative disclosure of intellectual capital (2008)Narrative disclosure of intel…A Realist Theory of Science. (1976)An Evolutionary Theory of Economic Change. 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A bibliometric analysis on social and environmental accounting research in public sector (2018)Understanding how managers institutionalise sustainability reporting (2019)Resource-Based View of Knowledge Management for Competitive Advantage (2005)Knowledge management in the hospitality industry: A review of empirical research (2007)Trust and tacit knowledge sharing and use (2010)Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity (1992)Interpretive case studies in IS research: nature and method (1995)The Nature of Theory in Information Systems1 (2006)
this work references cited by second hop

References

  • 1988The Constitution of Society.8,828 cited
  • 2000Conceptualizing management accounting change: an institutional framework1,574 cited
  • 2000Intellectual capital: Australian annual reporting practices833 cited
  • 2001Reporting intellectual capital in annual reports: evidence from Ireland505 cited
  • 2001Knowledge Emergence: Social, Technical and Evolutionary Dimensions of Knowledge Creation336 cited
  • 2001Measuring to understand intangible performance drivers180 cited
  • 2001Valuing the future: intellectual capital supplements at Skandia179 cited
  • 2001Mobilizing change through the management control of intangibles174 cited
  • 2002A structuration view on the initiation of environmental reports130 cited
  • 2003Intellectual capital and the capital market: the circulability of intellectual capital122 cited
  • 2003Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place”111 cited
  • 2003Why are capital market actors ambivalent to information about certain indicators on intellectual capital?88 cited
  • 2003Research and knowledge interaction80 cited
  • 2003Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?70 cited

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  • 2003Management Accounting and the Knowledge Production Process29 cited
  • Cited by

    • 2009Intellectual capital disclosures in Japanese IPO prospectuses51 cited
    • 2019How does intellectual capital align with cyber security?39 cited
    • 2008Narrative disclosure of intellectual capital37 cited
    • 2017Ten years of using knowledge balance sheets in Austrian public universities35 cited
    • 2009Acquisitions reveal the hidden intellectual capital of pharmaceutical companies34 cited
    • 2010Analysts’ Perceptions of Intellectual Capital Information29 cited
    • 2012Use of IC information in Japanese financial firms23 cited
    • 2010Non‐disclosure of human capital‐based information: theoretical perspectives22 cited
    • 2017IP Debt Finance and SMEs: Revealing the Evolving Conceptual Framework Drawing on Initiatives from Around the World8 cited
    • 2015HOW DOES PATENT LITIGATION INFLUENCE DYNAMIC RISK FOR MARKET COMPETITORS?8 cited